You are given the following adjusted trail balance and asked to prepare the closing entry(ies).

	SlimSalem	Adjusted Trial Balance
	31-Dec-19
				Debit	Credit
Cash				50,000.000
Accounts Receivable				12,600.000
Office Supplies				3,000.000
Prepaid Rent				1,575.000
Equipment				30,000.000
Accumulated depreciation-Equipment					900.000
Accounts Payable					2,500.000
Utilities Payable					400.000
salaries Payable					1,375.000
Unearned revenue					1,500.000
Salem, Withdrawals				30,000.000
Salem, Capital					62,000.000
Service Revenue					290,000.000
Rent Expense				36,000.000
Salaries Expense				144,000.000
Supplies Expense				22,000.000
Utilities Expense				12,500.000
Depreciation Expense-Eq				17,000.000
			TOTAL	358,675.000	358,675.000